Developed 35mm Animation Cel Film Strip from Canada
35mm exposed and developed film strip from traditional cel animation production, including soundtrack. HTS 3706.10.60.90 covers this as other motion-picture film of 35mm+, per photographic light-action definition. For studio archive imports.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Detail animation technique (cel-based) in invoices to differentiate from live-action
• Ensure no waste/scrap content, as chapter excludes scrap per notes